Most databases I used have a Status column we could mark as active, inactive, or deleted. That way, you can see what records were marked as deleted and change them back in case of accidental deletion.
Keep record retention with the Date_Modified column so you can use SQL delete to remove those deleted records that are older than a year or so.
Keep record retention with the Date_Modified column so you can use SQL delete to remove those deleted records that are older than a year or so.